Appeal of Ferguson
Cases that cite this one
1 later published case cites this decision.
- Ferguson v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
The tax should be recomputed in accordance with the foregoing findings based on the allegations of the petition of the taxpayer and the answer of the Commissioner. The deficiency heretofore determined by the Commissioner with respect to the year 1918 is allowed, and the deficiency for the years 1919 and 1920 is allowed in part and disallowed in part. Final determination of the Board will be settled on fifteen days’ notice under Rule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.